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Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
Goods and Services Tax : The dispute centers on whether GST applies to the entire maintenance amount or only the excess above ₹7,500 per month. The issue...
Goods and Services Tax : The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key take...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...
Goods and Services Tax : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
The Madras High Court held that a show cause notice and assessment order issued in the name of a deceased proprietor are void. The order was quashed, with liberty granted to proceed against legal heirs according to law.
The Court granted bail after noting that the principal material against the applicants consisted of confessional statements and statements of co-accused persons. Charge sheets had already been filed in the cases.
The Karnataka High Court directed that a fresh refund application be treated as filed on the date of the original application. The period spent addressing repeated deficiency memos was excluded for limitation purposes.
The Madras High Court set aside an ex parte GST assessment after the taxpayer claimed that notices were served only through the GST portal. The key takeaway is that taxpayers may receive a fresh opportunity to contest proceedings where effective participation was lacking.
The Madras High Court set aside an ex-parte GST assessment against a second-hand mobile phone dealer who claimed taxation should apply only to the margin under Rule 32(5).
Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax administration, anti-evasion measures, and improved taxpayer compliance.
GSTAT has extended relaxed scrutiny guidelines for portal-based appeals until 31 December 2026. The key takeaway is that this relief addresses procedural defects only and does not extend the statutory appeal filing deadline.
The Madras High Court held that a taxpayer assessed under Section 62 for non-filing of GST returns can still obtain reassessment by subsequently filing the pending returns. The key takeaway is that GST law provides a statutory opportunity to regularize compliance even after a best judgment assessment.
The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both provisions operate in distinct legal spheres. Taxpayers must challenge factual findings through statutory appeals rather than writ petitions.
The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid communication for appeal purposes. The final legal position on whether portal-based service alone starts limitation under Section 107 remains undecided.
